This study examine about income smoothing in subsector security company of finance companies at Indonesia Stock Exchange. Also examine the influence of company size, financial leverage and net profit margin to income smoothing. Eckel index and multiple regession is used to determine the income smoothing practice. Population of this research are security company are listed in the Indonesia Stock Exchange in 2010-2014. Samples were determined by the census methods, with 9 companies. The hypothesis use fixed effect model (FEM)and multiple regression to examine the influence of size of the company, financial leverage and net profit margin to income smoothing practice with using Eviews 8.The result of this study showed that financial leverage affects significantly to income smoothing. Size of company and net profit margin does not affect significantly to to income smoothing.

Business performance represents how well the company can make use of business assets and generate receivable. Business performance is a result of company activities or investments over a given period. It is a specific business goal achievement measured against standards, completeness, and costs. The business performance was the result of corporate strategies employed to achieve market-oriented. In the years between , the Enterprise Survey (2015 has conducted a financial survey of Indonesian private sector/micro, and the result was lower-middle-income economies and small firms (5-19 employees) had the worst performance. The owners of SMEs should manage their financial business effectively to achieve good business performances. A low level of financial literacy causes a bad effect on business performances. This paper aims to analyze the influence of financial literacy on SME's business performance with religiosity as the moderating variable. A questionnaire survey has been distributed among SMEs owners in Sumatera, Indonesia. From 387 respondents as the samples of this study, the result shows that financial literacy affects business performance, religiosity affects business performance and religiosity strengthens the relationship between financial literacy and business performance.

SME performance has contributed to the establishment and sustainability of the nation’s economy. This paper aimed to analyze the effect of payment systems and peer-to-peer lending on the performance of SMEs. A questionnaire was distributed to SMEs in Sumatra, Indonesia, using an area random sampling technique, and 387 respondents were obtained. The study found that payment systems and peer-to-peer lending do affect the performance of SMEs. Keywords: payment system, peer-to-peer lending, SMEs’ performance

Financial literacy is the skill to conduct personal and also business finance. Financial literacy shows information and reasoned both for the economy and finance.  Financial literacy is able to apply and regulate financial literacy that affects wellbeing. In 2013, the financial services authority (OJK) has conducted a financial survey and the result indicated that only 21.8% of people understand finance and in 2016, the percentage has increased from about 8% to 29.66. Lacking strength of financial literacy gives low effect on financial decisions, including less saving,  opting for more leverage, and involved in unprofitable investments. This paper a particular goal to analyze the influence of parental motivation and experience on financial literacy. Research sample is SMEs' Owners in Sumatra, Indonesia, have been sent questionnaires.  Based on a sample of 60 respondents it can be concluded that parents' motivation affected their financial literacy. Nevertheless, financial experience by the parents does not affect financial literacy.

The objective of this research is to examine empirically the influence abnormal return and capital gain to rate of return. This research using manufactures company as sample. By using regression, the result of research show there are abnormal return which positive significant in explaining rate of return, while capital gain positive significant too in explaining rate of return.